AFSP CE Requirements (2024)

Here is a link to the IRS website to access FAQs on CE Requirements and Regulations for the Annual Filing Season Program.

Continuing education courses must be Federal tax courses and ethics courses. You must take a 2-hour ethics course each year. 

As per the standards defined in Circular 230, allowable course subjects are:

• Federal Taxation
• Federal tax-related matters, such as accounting, tax preparation software, taxation
• Federal Ethics
• 6-hour Annual Federal Tax Refresher (AFTR) course

However, the primary focus of the course must be Federal tax.

myCPE Packages for Annual Filing Season Program meets all the CE requirements of AFSP as per IRS including the ethics requirement.

Yes, there are minimum CE requirements in the following subject areas:

• PTIN holders who are required to complete the AFTR course:
  • 6-hour Annual Federal Tax Refresher (AFTR) course
  • 10 hours of Federal Tax Law
  • 2 hours of Federal Ethics
• PTIN holders who are exempt from the AFTR course:
  • 3 hours of Federal Tax Updates
  • 10 hours of Federal Tax Law
  • 2 hours of Federal Ethics

PTIN holders who can be classified as exempt from the AFTR Course:

• Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013. 
• Established state-based return preparer program participants currently with testing requirements: Return preparers who are active registrants of the Oregon Board of Tax Practitioners, California Tax Education Council, and/or Maryland State Board of Individual Tax Preparers.
• SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years.   
• VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs.
• Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs.

Candidates can receive CE credit by completing:

• Continuing education programs approved by IRS
• Identity theft and data security programs that meet CE program requirements focusing on enhancing tax professional awareness of protecting client data, including review of Publications 4557 and/or 4524 safeguards, can qualify for continuing education credit in the federal tax law category.

CLICK HERE to view our CE programs registered with IRS.

Preparers must retain the following records for four years:

• The name of the CE Provider organization;
• The location of the program;
• The title of the program, approval number received for the program, and copy of the program content;
• Written outlines, course syllabi, textbooks, and/or electronic materials provided or required for the program;
• The date(s) attended;
• The credit hours claimed;
• The name(s) of the instructor(s), discussion leader(s), or speaker(s), if appropriate; and
• The certificate of completion and/or signed statement of the hours of attendance obtained from the continuing education provider

Nothing, IRS does not charge any fee for participating in the program. But you need to renew the PTIN by paying the $35.95 renewal fee.

An Annual Filing Season Program (AFSP) credit requirement can be completed 100% CE credits hours via self-study courses. i.e., an Annual Filing Season Program (EA) can complete all 18/15 hours via self-study courses from IRS Approved CE sponsors as myCPE is approved by the IRS (Sponsor id GEHNZ) our Packages for Annual Filing Season Program is 100% compliant with that requirement.

No, the Short video (Nano learning) method is not approved for the CE requirements of the Annual Filing Season Program.

No, Annual Filing Season Program (AFSP) participants cannot carry over excess credit earned in a particular renewal cycle.

The Internal Revenue Service will not automatically provide notice to any individual who fails to meet the continuing education and fee requirements of eligibility for renewal. The notice will state the basis for the determination of noncompliance and will provide the individual an opportunity to furnish the requested information in writing relating to the matter within 60 days of the date of the notice.

For further information visit this Circular No 230.

Yes. Revenue Procedure 2014-42 states that certain people are ineligible to participate in the Annual Filing Season Program, including individuals who are:

• Disbarred, suspended, or disqualified from practice before the IRS under Circular 230,
• Convicted of a felony involving a financial matter, tax matter, or other violation of the public trust within 5 years preceding the date of application,
• Enjoined from representing persons before the IRS, preparing tax returns, or engaging in other conduct subject to an injunction under section 7407,
• Engaged in misconduct that would have violated Circular 230 if the individual were subject to Circular 230, including knowingly providing false or misleading information, participating in providing false or misleading information, to the IRS, or   
• Not in compliance with personal federal tax obligations.

CLICK HERE for more details on eligibility criteria.

myCPE provides courses that are approved for continuing education credits by IRS. Based on the guidelines issued by these boards regarding Continuing Education Requirements we recommend the programs/ webinars be suitable for IRS specified in each webinar. However, it will be the responsibility of each attendee to ensure that they are eligible for the Continuing Education Credits based on their occupation/ job profile, knowledge requirements as well as guidelines laid down by their regulatory board before registering for the webinars. 

CLICK HERE to view the IRS website for CE requirements for AFSPs.